Major - often capital improvement items more than > $15,000 (fifteen thousand dollars)

(more to come on depreciation, capitalization and Statements of Cash Flow - just too much info for now)

Capital campaign - a fund raising drive that excludes a nonprofits operating budget and is only for the

purpose of raising money for a facility or a for large scale equipment purchases - these funds can be raised to create a nonprofit endowment fund or to increase a nonprofits unrestricted reserve funds.

Special note:

What is a nonprofitEndowment?

A financial asset donation made to a non-profit group or institution in the form of investment funds or other

property that has a stated purpose at the bequest of the donor. Most endowments are designed to keep the

principal amount intact while using the investment income from dividends for charitable efforts

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